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Judgment Search Results Home > Cases Phrase: customs act 1962 Court: chennai Page 1 of about 21,447 results (0.065 seconds)

Jan 28 1988 (HC)

Appraiser, Madras Customs Vs. Tamil Nadu Newsprint Papers Ltd.

Court : Chennai

Reported in : 1988(36)ELT272(Mad)

..... follows :- exemptions to articles imported for manufacture of newsprint and printing and writing paper. - in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts the articles, falling under heading no. 84.66 of the first ..... follows :- 'effective rates of auxiliary duty at 20 per cent on certain specified goods. in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), read with sub-clause (4) of clause 45 of the finance bill 1983, which clause has, by virtue of the declaration made in the said bill under the provisional ..... from auxiliary duty on 19 items on which duty is bound under the gatt. - in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), read with sub-clause (4) of clause 45 of the finance bill, 1983, which clause has, by virtue of the declaration, made in the said bill under the ..... this behalf.provided these are imported (where inone or more than one consignment)against one or more specificcontracts which have been registeredwith the appropriate customs housein the manner prescribed byregulations which the central boardof excise and customs may make undersection 157 of the customs act, 1962(52 of 1962), and such contract ofcontracts has or have been registeredbefore any order is made by the properofficer of .....

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Jan 28 1997 (HC)

Rekhi Road Liners (P) Ltd. Vs. Collector of Customs, Madras

Court : Chennai

Reported in : 1999(113)ELT413(Mad)

..... year 1982 which was thereafter, transferred to the customs, excise, gold (control) tribunal (south region) at madras under section 131(b) of the act for disposal as if an appeal to the tribunal. after giving an hearing to ..... raju, j.1. the above reference has been made under section 130(1) of the customs act, 1962 at the instance of the applicant for adjudication and determination of the following questions of law : 1. whether the appellate tribunal is not bound by the finding arrived at by ..... under section 135(1)(b)(iii) of the customs act before the chief metropolitan magistrate, egmore, madras in g.c. no. 16802/74 wherein the accused/appellants were acquitted on the ground of benefit of doubt. the applicants thereafter, filed a revision application to the government of india under section 131 of the customs act, 1962 as it stood prior to the amendment in the ..... were again examined. after completion of the investigation, show cause notices were issued to the applicants resulting in the passing of an order of penalty under section 112 of the customs act against the appellant company and its director thiru rekhi, besides its madras branch manager and its assistant by the adjudicating authority which was latter confirmed by the central board of .....

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Aug 04 2009 (HC)

S. Ram Kumar Vs. Union of India (Uoi), Ministry of Finance, Department ...

Court : Chennai

Reported in : (2009)6MLJ990

..... not be given beyond three times. sufficient safeguard for expeditious disposal of the appeal is given. thus, it is evident that effective statutory remedy is provided under the customs act, 1962, against the orders passed by the original authority.20. the learned senior counsel appearing for the petitioner admitted that pursuant to the impugned orders the goods were already ..... issues arise for consideration as preliminary issues:(1) whether the petitioner is entitled to maintain these writ petitions without availing the alternate remedy of filing appeal under the customs act, 1962, on the facts and circumstance of these cases?(2) whether the petitioner can invoke the territorial jurisdiction of this court in challenging the order dated 20.5.2009 ..... imported goods were released, unless the said orders are stayed, the petitioner cannot prevent the further import of similar goods and therefore the appeal remedy provided under the customs act, 1962, is not an effective alternate remedy and the writ petitions are maintainable, though there is an alternate remedy available.13. i have considered the rival submissions made by ..... followed while passing the impugned orders by the authorities concerned, the petitioner is bound to file appeal before the statutory authority as contemplated under the provisions of the customs act, 1962, where the hierarchy of the officers are mentioned to file appeal. on the above said two grounds viz., disputed facts cannot be decided in writ jurisdiction and .....

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Apr 27 2012 (HC)

Ms.Medopharm. Vs. the Joint Secretary to the Govt. of India

Court : Chennai

..... was being returned, as the imported goods had been re-exported without any process. thereafter, the petitioner had requested for the sanctioning of drawback, under section 74 of the customs act, 1962, vide letter, dated 4.12.2001. the claim made by the petitioner, for drawback, had been rejected by the central excise authorities stating that the goods exported did not ..... -exported without undergoing the usual process of verification, as the shipping bills had been filed by the petitioner, under the drawback scheme, in terms of section 75 of the customs act, 1962, and classified draw back tariff item no.9801 meant for brand rate. it is also noted that the accompanying invoice had the `no objection endorsement given by the assistant ..... and therefore, the application had been returned. consequently, the exporter had requested, vide letter, dated 4.12.2001, for the sanctioning of draw back, under section 74 of the customs act, 1962.12. it had been further stated that the petitioner had imported 17,000 kilograms of metronidazole from china, in two consignments. both the consignments were cleared. subsequent to the clearance ..... firm, in respect of 5,000 kilograms of metronidazole, the petitioner firm has preferred a revision application before the first respondent, as provided under section 129 dd of the customs act, 1962. the department had also filed a revision application against the allowing of the draw back claimed by the appellate authority to the extent of 8,000 kilograms of the .....

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Dec 20 2006 (HC)

Uti Bank Ltd. Vs. the Dy. Commissioner of Central Excise, Chennai Ii D ...

Court : Chennai

Reported in : 2007(115)ECC323; 2007LC323(Madras); [2007(2)JCR13(Mad)]; 2007[6]STR82; AIR2007Mad118(FB); 2007(1)LW50

..... of 1878 to central excise duties.-the central government may, by notification in the official gazette, declare that any of the provisions of the [customs act, 1962 (52 of 1962)], relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation and procedure relating to offences and appeals shall, with such modifications and alterations as it may consider ..... the petitioner bank that the sarfaesi act is a special enactment and the same is applicable notwithstanding the fact that other enactments are in force or not and in other words, the ..... as per the provisions of customs act and central excise act. 10. what we have to see is, as per the provisions of sarfaesi act, after issuance of proper notice, when the petitioner bank took possession of the secured asset, viz., plot no. 55, whether the same can be set at naught by way of section 142(c) of customs act, 1962. it is the contention of .....

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Sep 13 2007 (HC)

The Manager, Central Warehousing Corporation Vs. Rita Enterprises, Rep ...

Court : Chennai

Reported in : 2007(122)ECC321; 2007(148)LC321(Madras); 2008(221)ELT28(Mad)

..... alone should be blamed for non-communication of the change of address. hence we are of the view that the respondents satisfied the procedures contemplated under section 48 of the customs act, 1962.15. the contention of the learned counsel for the respondents/appellants herein that the claim in the writ petition is for repayment of money and the same is not maintainable ..... .9. the learned counsel for the appellants/respondents in the writ petition submitted that section 48 of the customs act, 1962, has been complied with and the writ petitioner has not given change of address and notice was given in the address given in the cargo and that the address given ..... the procedures contemplated under section 48 of the customs act, 1962, is complied with and allowed the writ petition as prayed for.8. the said order of the learned single judge is challenged in the above writ appeals by the respondents ..... 1.2.2003.7. the learned single judge came to the conclusion that the auction was conducted without prior intimation to the writ petitioner and therefore section 48 of the customs act, 1962, was violated by the respondents. the learned single judge also held that proof of service of notice was not filed and without retaining the authenticated proof, respondents cannot plead that .....

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Feb 09 2012 (HC)

A.T.Maideen Vs. the Senior Intelligent Officer

Court : Chennai

..... dubai and to other places. however, the evidence obtained by the respondent, from the accused, during the process of enquiry conducted by him, under the relevant provisions of the customs act, 1962, which had not been obtained by compulsion, could be made use of in the subsequent proceedings, if any, initiated against the petitioner, or against other persons, in the manner ..... give any evidence, which would be self incriminatory in nature. however, it is made clear that the respondent would have the power and authority, under section 108 of the customs act, 1962, to summon the petitioner to produce the necessary documents and other evidence, in relation to the alleged smuggling activities of the other accused persons. it is also made clear ..... and seizure of documents.9. per contra, the learned senior central government standing counsel appearing for the respondent had submitted that the respondent is empowered, under section 108 of the customs act, 1962, to summon any person, whose attendance he considers as necessary, either to give evidence or to produce a document, or any other thing, in any enquiry, which such ..... and other places, along with the other accused persons, against whom the proceedings had been initiated, cannot be asked, by way of a summons, issued under section 108 of the customs act, 1962, to give evidence in connection with the said case. as such, the fundamental right of the petitioner, against self incrimination, has been infringed by the respondent. as such, .....

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Apr 25 2001 (HC)

Chennai Customs House Agent Licence Owners, Assn. Vs. C.C., Chennai

Court : Chennai

Reported in : 2002(140)ELT27(Mad)

..... agents. therefore, it is unnecessary to go into those controversies.7. section 2(13) of the customs act, 1962 defines the expression 'customs station'. in respect of such customs stations, 'customs house agents' are licenced under the customs house agents licensing regulations, 1984 to act as agents for the transaction of any business relating to entry or departure of conveyances or the import or export of goods at ..... is not an order passed with respect to adjudication of the liability to pay customs duty or other adjudication or order which is normally appealable under chapter xv of the customs act, 1962. an order passed under sub-regulation (2) of regulation 25 is not an order passed under the customs act, but it is under the regulation.24. it is also to be pointed out ..... that the very customs house agents' licensing regulations, 1984 provides for an appeal being preferred either under .....

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Apr 17 2004 (HC)

Syed Mnueer Ahmed Vs. Directorate of Revenue Intelligence, Senior Inte ...

Court : Chennai

Reported in : 2004(3)CTC209; 2004(95)ECC420

..... ground for the interference of this court and the petition is not maintainable at this stage.11. summons has been issued by the competent officer under section 108 of the customs act, 1962 and the same cannot be assailed under section 482, cr.p.c.12. the hon'ble supreme court, in a recent judgment special director of enforcement v. mohamed gulam ghouse ..... to rs. 29.39 lakhs was seized from them and a case was registered.2a. during the course of seizure proceedings, the petitioner was enquired under section 108 of the customs act, 1962, and after enquiry, he was arrested and remanded to judicial custody. during the enquiry, m/s otel international, chennai by undervaluing the same and the petitioner has stated that he ..... furniture. the earlier case with regard to the improper exporting of foreign currency is an offence punishable under section 114 of the customs act, 1962, and the goods can be confiscated under section 113 of the customs act. under section 2(22) of the customs act, goods includes currency and negotiable instruments and this offence has been committed on 11.10.2003 on which date, the petitioner ..... in accordance with the principles of natural justice. the learned special public prosecutor further contends that under section 482, cr.p.c. the summons issued under section 108 of the customs act cannot be quashed.15. the materials available on record would show that the petitioner was importing furniture in the name of his company called m/s. otel international, chennai, and .....

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Oct 23 2007 (HC)

V.C. Mohan Vs. the Commissioner of Customs (Air),

Court : Chennai

Reported in : 2008(125)ECC132; 2008(151)LC132(Madras); 2008(222)ELT344(Mad); (2008)3MLJ473

..... against the admission order of settlement commission dated 15.2.2001 on an application filed by the appellant herein under section 127b of the customs act, 1962 for settlement of case. 2. the brief facts of the case are as follows:the appellant herein filed bill of entry no. 235337 ..... . by doing so, he has violated the section 46 of the customs act, 1962. further, the goods are liable for confiscation under section 111(i)(l) and (m) of customs act, 1962 and he is liable for penalty under section 112 of customs act, 1962.13. thus, it is the specific stand of the first respondent ..... cif).(ii) the goods should not be confiscated under section 111(i)(l) and (m) of the customs act, 1962?(iii) penalty should not be imposed on the appellant under section 112(a) of the customs act, 1962?4. after the receipt of the show cause notice, the appellant filed an application before the settlement ..... commission under section 127b of the act for settlement of the case. the settlement commission called for a report from the commission of customs as required under section 127c ..... in the given facts and circumstances of the case and the appellant is entitled to have the dispute settled under section 127b of the customs act.7. on the other hand, the additional solicitor general appearing for the first respondent contended that the scheme of settlement, particularly, the .....

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